Debts Ineligible for Treasury Offset Program (TOP) and Cross-Servicing In Foreclosure: The number of delinquent collateralized
debts in foreclosure. For a debt to be "in foreclosure", the agency must have filed a notice of default. Enter the number
and dollar amount with a minus (-) sign before the figures. If an ongoing foreclosure proceeding is taking place, the debt
should be classified as "In Foreclosure". If a legally enforceable deficiency remains after foreclosure, the deficiency debt
is not in foreclosure, and it is eligible for referral to Treasury.